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V0542-20 ·6 March 2020 ·consulta-vinculante Medium impact
Tax

Administrator's remuneration is income from work unless economic activity conditions are met

The DGT clarifies that payments for administrative roles are income from work and outlines conditions under which other services provided by a partner may be considered economic activity income.

In 6 key points

Lifecycle

2020-03-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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